Regulations and complexity harm EU labour mobility

Labour market mobility in the European Union is increasing, but it remains too low to provide sufficient internal socio-economic adjustments. This situation reflects non-policy …

The taxation of high-income earners: An international comparison

The effective marginal tax rate is the total tax on the last euro earned, taking into account income tax as well as social contributions …

Beware the Commission’s rotten Apple ruling

7 September 2016
The European Commission has ordered Ireland to recover €13bn worth of allegedly unpaid taxes from Apple. Reception of the decision has …

The EU and economic freedom: a complicated relationship

3 August 2016
The European Union is all things to all people. To proponents on the right, it is a force for international cooperation, …

Ever freer union? Economic freedom and the EU

3 August 2016
By performing an econometric analysis on the Fraser Institute’s “Economic Freedom of the World: Annual Report 2015,” it is found that …

Radical, but not equal: assessing corporate tax reforms

27 July 2016
A tax on turnover would tax profitable and loss-making firms equally, potentially posing an insurmountable hurdle to struggling firms, and eliminating …